{"id":26958,"date":"2020-11-11T12:03:02","date_gmt":"2020-11-11T17:03:02","guid":{"rendered":"https:\/\/acl.com.ec\/?p=26958"},"modified":"2020-11-11T12:03:02","modified_gmt":"2020-11-11T17:03:02","slug":"resolucion-nro-nac-dgercgc20-00000065-png","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/resolucion-nro-nac-dgercgc20-00000065-png\/","title":{"rendered":"RESOLUCI\u00d3N Nro. NAC-DGERCGC20-00000065.png"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 class=\"title-h1\" style=\"text-align: center;\"><span style=\"color: #7e9fbb;\">RESOLUCI\u00d3N Nro. NAC-DGERCGC20-00000065<\/span><\/h1>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb26963&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]<\/p>\n<div class=\"title-h2\" style=\"text-align: center;\"><span style=\"color: #7e9fbb;\">RESUELVE:<\/span><\/div>\n<div class=\"title-h2\" style=\"text-align: center;\"><span style=\"color: #7e9fbb;\">Reformar la Resoluci\u00f3n No. NAC-DGERCGC20-00000050<\/span><\/div>\n<p><span style=\"color: #000000;\"><strong><span style=\"color: #7e9fbb;\">Art\u00edculo \u00fanico.-<\/span> <\/strong>En la Resoluci\u00f3n No. NAC-DGERCGC20-00000050, publicada en la Edici\u00f3n especial del Registro Oficial No. 800 de 21 de julio de 2020, sustit\u00fayase la Disposici\u00f3n Transitoria Primera por la siguiente:<\/span><\/p>\n<p><span style=\"color: #000000;\">\u201cPrimera.- Los contribuyentes sujetos al R\u00e9gimen Impositivo para Microempresas que presenten su Anexo Transaccional simplificado de manera semestral por el semestre comprendido entre enero y junio de 2020, lo har\u00e1n en el mes de diciembre de 2020, de acuerdo con el noveno d\u00edgito del RUC, conforme el siguiente calendario:<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb26960&#8243; img_size=\u00bblarge\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]<span style=\"color: #000000;\">Cuando la fecha de vencimiento coincida con d\u00edas de descanso obligatorio o feriados nacionales o locales, aquella se trasladar\u00e1 al siguiente d\u00eda h\u00e1bil,<span class=\"Apple-converted-space\">\u00a0 <\/span>a menos que por efectos el traslado, la fecha de vencimiento corresponda al siguiente mes, en cuyo caso no aplicar\u00e1 esta regla, y la fecha de vencimiento deber\u00e1 adelantarse al \u00faltimo d\u00eda h\u00e1bil del mes de vencimiento.<\/span><\/p>\n<p><span style=\"color: #000000;\">Si el sujeto pasivo presentare su Anexo Transaccional Simplificado luego de haber vencido el plazo mencionado anteriormente, deber\u00e1 pagar la multa correspondiente, de conformidad con lo que dispone el C\u00f3digo Tributario.\u201d<\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"color: #7e9fbb;\"><strong>DISPOSICI\u00d3N GENERAL.-<\/strong> <\/span>Todas las unidades del servicio de Rentas Internas deber\u00e1n considerar lo dispuesto en la presente Resoluci\u00f3n dentro de sus respectivos procesos de determinaci\u00f3n y control.<\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"color: #7e9fbb;\"><strong>DISPOSICI\u00d3N FINAL.-<\/strong><\/span> La Resoluci\u00f3n entrar\u00e1 en vigencia a partir de su publicaci\u00f3n en el Registro Oficial.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #08253d;\">Ante cualquier duda, comun\u00edcate con nosotros:<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #08253d;\"><a style=\"color: #08253d;\" href=\"mailto:info@acl.com.ec\">info@acl.com.ec<\/a><\/span><\/p>\n<p>[\/vc_column_text][vc_btn title=\u00bbWhatsapp\u00bb style=\u00bbcustom\u00bb custom_background=\u00bb#08253d\u00bb custom_text=\u00bb#f8cc00&#8243; shape=\u00bbround\u00bb align=\u00bbcenter\u00bb link=\u00bburl:https%3A%2F%2Fapi.whatsapp.com%2Fsend%3Fphone%3D%2B593987586407%26text%3DHola%2520Diana%2520%25F0%259F%2591%25A9%25F0%259F%258F%25BB%25E2%2580%258D%25F0%259F%2592%25BB\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #08253d;\"><strong>Mant\u00e9nte en constante actualizaci\u00f3n<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #08253d;\"><strong>\u00a1S\u00edguenos en Redes sociales!<\/strong><\/span><\/p>\n<p>[\/vc_column_text][gem_socials style=\u00bbrounded\u00bb colored=\u00bbcustom\u00bb alignment=\u00bbcenter\u00bb icons_size=\u00bb40&#8243; socials=\u00bb%5B%7B%22social%22%3A%22facebook%22%2C%22url%22%3A%22https%3A%2F%2Fwww.facebook.com%2FACLAUDITCO%2F%3Fepa%3DSEARCH_BOX%22%7D%2C%7B%22social%22%3A%22linkedin%22%2C%22url%22%3A%22https%3A%2F%2Fwww.linkedin.com%2Fcompany%2Facl-auditores-y-consultores-latam-ecuador%2F%3FviewAsMember%3Dtrue%22%7D%2C%7B%22social%22%3A%22youtube%22%2C%22url%22%3A%22https%3A%2F%2Fwww.youtube.com%2Fchannel%2FUCZ-wHjiy6Ss3AwamBWk-HAA%3Fview_as%3Dsubscriber%22%7D%2C%7B%22social%22%3A%22instagram%22%2C%22url%22%3A%22https%3A%2F%2Fwww.instagram.com%2Facl_latam%2F%22%7D%5D\u00bb color=\u00bb#7e9fbb\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] RESOLUCI\u00d3N Nro. NAC-DGERCGC20-00000065 [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb26963&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text] RESUELVE: Reformar la Resoluci\u00f3n No. NAC-DGERCGC20-00000050 Art\u00edculo \u00fanico.- En la Resoluci\u00f3n No. NAC-DGERCGC20-00000050, publicada en la Edici\u00f3n especial del Registro Oficial No. 800 de 21 de julio de 2020, sustit\u00fayase la Disposici\u00f3n Transitoria Primera por la siguiente: \u201cPrimera.- Los contribuyentes sujetos al R\u00e9gimen Impositivo para Microempresas que [&hellip;]<\/p>","protected":false},"author":3,"featured_media":26963,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[14],"tags":[],"class_list":["post-26958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-acl"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26958","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=26958"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26958\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/26963"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=26958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=26958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=26958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}